Facts of the Case

The petitioner, M/s. Priyabrata Panda, challenged a show cause notice dated 16.01.2023 followed by an order dated 25.02.2023 cancelling its registration under the Central Goods and Services Tax Act, 2017, issued by the Principal Commissioner, CGST & Central Excise Commissionerate, Bhubaneswar. The petitioner expressed readiness to pay the tax, interest, late fee, penalty and any other sum required for its return forms to be accepted.

Issues Involved

  1. Whether the delay in invoking the proviso to Rule 23 of the OGST Rules for revocation of cancellation of registration ought to be condoned.

Petitioner's Arguments

  • The petitioner relied on the coordinate Bench order in M/s. Mohanty Enterprises vs The Commissioner, CT & GST, Odisha, Cuttack (W.P.(C) No.30374 of 2022, dated 16.11.2022), submitting that its claim for condonation of delay was squarely covered by that decision.

Respondent's Arguments

  • The Junior Standing Counsel for GST, Central Excise and Customs appeared for the department but did not seriously contest the applicability of the Mohanty Enterprises precedent.

Court Order / Findings

  • The Division Bench reproduced paragraph-2 of the Mohanty Enterprises order, condoning delay in invoking the proviso to Rule 23 of the OGST Rules subject to the petitioner depositing all taxes, interest, late fee and penalty due, and complying with other formalities.
  • A like direction was made in the present writ petition, the Court observing that the petitioner gets the relief "in the interest of revenue."
  • The writ petition was disposed of accordingly.

Important Clarification

  • Delay in seeking revocation of GST registration cancellation under the proviso to Rule 23 of the OGST Rules can be condoned by the High Court, whether the cancellation is under Central or State GST authorities, where the taxpayer undertakes to clear all outstanding tax, interest, late fee and penalty.

Sections Involved

  • Rule 23, Odisha Goods and Services Tax Rules, 2017 — application for revocation of cancellation of registration.
  • Central Goods and Services Tax Act, 2017 — registration cancellation provisions applied by the CGST Commissionerate.

Decision – In Favour of

In favour of the Assessee — delay condoned, with the revocation application to be considered on merits subject to payment of outstanding dues.

Case Details

Court: High Court of Orissa at Cuttack
Case No.: WP(C) No.21645 of 2025
Coram: Hon'ble the Chief Justice and Hon'ble Mr. Justice Murahari Sri Raman
Date of Order: 14.08.2025

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